Audit & Attest Standards

Audit and Attest Standards, Including Clarified Standards 


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This section includes the following authoritative AICPA literature and related interpretations as of June 1, 2016.

The standards are applicable to the preparation and issuance of audit reports for nonissuers (that is, entities who are not issuers as defined by the Sarbanes-Oxley Act, and entities whose audits are not required to be conducted according to the PCAOB standards).
The following standards have been superseded but are available for historical purposes only.

View additional resources and guidance.

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    SAS No. 132

    Guidance SAS No. 132 addresses the auditor’s responsibilities in the audit of financial statements relating to the entity’s ability to continue as a going concern and the implications for the auditor’s report. SAS No. 130 supersedes SAS No. 126 of the same title and amends AU-C section 800 and AU-C section
    Published on February 22, 2017

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board. SAS Nos. 122–127 are effective for audits ending on or after December 15, 2012. SAS Nos. 128–129 are effective for audits ending on or after December 15, 2014. The clarified standards are current as of June 1,
    Published on February 22, 2017

    Audit and Attest Standards, Including Clarified Standards

    Overview Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers.
    Published on February 22, 2017

    ASB Meeting Materials and Highlights

    Meeting Materials This listing of recent and upcoming Auditing Standards Board meeting dates, includes links to agenda materials and meeting highlights.
    Published on February 21, 2017

    Auditing Standards Board

    Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to th
    Published on February 14, 2017

    ASB Meeting Agenda and Materials February 2017

    Article Meeting Date:  February 22, 2017 Place:  Via Conference Call Time:  9:00am - 12 noon (Eastern Time Zone) Meeting dial in information will be sent to registrants   Agenda Agenda Item 1 - Auditor Reporting on ERISA Plan Financial Statem
    Published on February 14, 2017

    AU-C section 940

    Professional Standards This section establishes requirements and provides guidance that applies only when an auditor is engaged to perform an audit of internal control over financial reporting (ICFR) that is integrated with an audit of financial statements (integrated audit).
    Published on February 14, 2017

    AU-C section 935

    Professional Standards This section addresses the application of GAAS to a compliance audit. Compliance audits usually are performed in conjunction with a financial statement audit. This section does not apply to the financial statement audit component of such engagements.
    Published on February 14, 2017

    AU-C section 930

    Professional Standards This section addresses the auditor’s responsibilities when engaged to review interim financial information under the conditions specified in this section.
    Published on February 14, 2017

    AU-C section 925

    Professional Standards This section addresses the auditor’s responsibilities in connection with financial statements of a nonissuer included or incorporated by reference in a registration statement filed with the U.S. Securities and Exchange Commission (SEC) under the Securities Act of 1933, as amended.
    Published on February 14, 2017

    AU-C section 920

    Professional Standards This section addresses the auditor’s responsibilities when engaged to issue letters (commonly referred to as comfort letters) to requesting parties in connection with a nonissuer entity’s financial statements included in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the 1933 Act) (for
    Published on February 14, 2017

    AU-C section 915

    Professional Standards This section addresses the reporting accountant’s responsibilities when requested to issue a written report on the application of the requirements of an applicable financial reporting framework to a specific transaction or the type of report that may be issued on a specific entity’s financial statements.
    Published on February 14, 2017

    AU-C section 910

    Professional Standards This section addresses circumstances in which an auditor practicing in the United States is engaged to report on financial statements that have been prepared in accordance with a financial reporting framework generally accepted in another country not adopted by a body designated by the Council of the AICPA (Council) to
    Published on February 14, 2017

    AU-C section 905

    Professional Standards This section addresses the auditor’s responsibility, when required or the auditor decides, to include in the auditor’s report or other written communication issued by the auditor in connection with an engagement conducted in accordance with generally accepted auditing standards (GAAS) (hereinafter referred to in this section as auditor’s written communication)
    Published on February 14, 2017

    AU-C section 810

    Professional Standards This section addresses the auditor’s responsibilities relating to an engagement to report separately on summary financial statements derived from financial statements audited in accordance with generally accepted auditing standards (GAAS) by the same auditor.
    Published on February 14, 2017

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